Tax administration and revenue generation in nigeria




), tax transparency, filing of tax returns by PEs, and review of tax incentives and waivers have become a central focus for tax authorities. Survey research design was employed and structured Survey research design was employed and structured questionnaire was developed and used to collect data for this study. administration on tax revenue generation in Nigeria. 1 The negative variances or shortfalls between the potential tax collection levels and the actual tax revenue generation in the Nigerian taxTax of 30% was paid on the earnings of all businesses in Nigeria as well as a 2% levy for Education Tax. Research The publication Revenue Statistics in Africa is jointly undertaken by the OECD Centre for Tax Policy and Administration and the OECD Development Centre, the African Union Commission (AUC) and the African Tax Administration Forum (ATAF) with funding by the European Union. The problem that generated from taxes over the years, there is the question whether or not the economic growth of Nigeria in terms of the The Impact of Tax Administration on Revenue Generation in Gombe State, Nigeria Emmanuel Stephen N Department of Accounting, Federal University Kashere, P. Value Added Tax (VAT) was introduced by the Federal Government of Nigeria and is provided for by the Value Added Tax Decree 102 of 1993 which became effective in 1994 which requires manufacturers, wholesalers, importers and suppliers of VATable goods and services to be registered within six months of commencement of business. Therefore, it is recommended that the tax administration in Ogun State should be reviewed and all possible measures should be put in place to reduce tax evasion and avoidance. Local Governments also administer rates and levies collectible by them …relationship between the tax administration and revenue generation in Ogun State. M. Keywords: tax administration, revenue, tax evasion, tax avoidance, and tax payerTax Administration and Revenue Generation of Lagos State Government, Nigeria. THE EFFECT OF TAX ADMINISTRATION ON REVENUE GENERATION IN ENUGU STATE ABSTRACT . It compiles comparable tax revenue and non-tax revenue statistics for 16 countries in Africa: Cabo Verde, Cameroon, the . Efficient and Transparent Processes. A tax policy is a general framework that provides guidelines for the operations of the tax system. The study examines the overall effectiveness of tax administration in relation to assessment, collection and remittance of tax in Lagos State, Nigeria. Taxes have been the bedrock of revenue generation to any government. A survey questionnaire of the machinery of tax administration was carried out where 130 questionnaires were administered to analyse the opinion of civil servants Impact of Tax Administration on Government Revenue in a Developing Economy Abstract This paper attempts to look at the Nigeria Tax administration and its capacity to reduce tax evasion and generate revenue for development desire of the populace. Businesses engaging in oil and gas operations paid a petroleum tax. Descriptive statistics were used to analyse 93 usable The tax authorities are currently exploring ways to generate more tax revenue. As Lagos State moves towards meeting the needs of a mega city, LIRS continues to position itself as the major funding arm of the state government by putting in place structures that will ensure collection of the proper amount of tax revenue …CURRENT CHALLENGES IN REVENUE MOBILIZATION: IMPROVING TAX COMPLIANCE 2 INTERNATIONAL MONETARY FUND Approved By Vitor Gaspar Prepared by Michael Keen, Juan Toro, Katherine Baer, Victoria Perry, John Norregaard, Junji Ueda, John Brondolo, Duncan Cleary, Eric Hutton, Oana Luca, Enrique Rojas, Mick Thackray, and Philippe Wingender. The study uses that from Federal Inland Revenue Services FIRS on Petroleum tax PPT, custom and excise duties C&ED, company income tax CIT and value added tax VAT . Effect of Tax Administration on Revenue Generation in Enugu State (A case study of the State Board of Inland Revenue Service Enugu State). The study investigated the role of tax administration in revenue generation in Nigeria between 1994 and 2015. Welcome to the LIRS Website. The administration of tax is very important to any government as it is the body responsible for implementing and governing the TAX ADMINISTRATION IN NIGERIA: CHALLENGES AND PROSPECTS, A CASE STUDY OF LAGOS STATE BOARD OF INTERNAL REVENUE SERVICE, Largest Undergraduate Projects Repository, Research Works and Materials. administration; and tax legislation. As a result, certain areas of taxation, such as tax collection, increasing the tax base, transfer pricing (most especially pricing for commodities, intangibles, etc. Download Undergraduate Projects Topics and Materials Accounting, Economics, Educationtax administration in Nigeria which include tax evasion and avoidance, non compliance, deficiencies in tax collection system, obsolete tax laws, complex legislation and corrupt practices which affect tax revenue generation for the growth of the economy. The study made use of 121 online survey questionnaires containing 25 relevant questions. Taxes payable to the Federal Government are administered by the Federal Inland Revenue Service (FIRS), while those payable to the State Governments are administered by the State Boards of Internal Revenue (SBIRs) of the thirty- six states of the Federation. EFFECT OF TAX ADMINISTRATION ON REVENUE GENERATION ABSTRACT The study examines the effect of Tax Administration on Revenue Generation in Enugu State (A case study of the State Board of Inland Revenue Serviceue generated in the state has been in a declining form due to poor tax administration and collections of taxes and lack of proper return of accounts. The level of revenue generated in the state has been in a declining form due to poor administration and collections of taxes and lack of proper return of accounts. B 0182, Gombe State, Nigeria…Tax administration in Nigeria is vested in the three tiers of government


 
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